... hand, and the owners of the audit rms (partners) and their employees (auditors) on the other hand In the rst agency relationship, nancial statement users (principals) rely on the opinion of the ... at 20:30 29 July 2013 Audit quality, auditor behaviour and the psychological contract 799 they were not detected and question the effort put into the engagement by the audit team As such, quality ... 29 July 2013 Audit quality, auditor behaviour and the psychological contract 789 Figure Auditing as an agency relationship between nancial statement users and audit rms evidence-gathering work...